Internal Audit Programme & Controls Review
Plan and perform an authorised internal audit engagement over agreed risks, controls and activities.
Discuss your requirement ↗When this report is used
- An approved internal audit plan requires a defined assignment.
- The board or audit committee commissions a review of a particular risk area.
- Recurring control findings need independent examination and follow-up.
- An applicable requirement calls for internal audit and the engagement conditions have been established.
Scope & report contents
- Scope of analysis
- Risk-based testing, evidence gathering, issue grading and remediation.
- Report contents
- An internal audit report for the authorised scope, documented findings and supporting evidence, with agreed remediation follow-up.
The final scope and deliverables are agreed around your purpose, reporting period and available information.
Describe your situation ↗Information & engagement requirements
Information we may request
Charter; control universe; audit plan; transactions; policy and governance data.
Specific requirements
Agree authorisation, competence, objectivity and independence before engagement. A controls review does not automatically constitute an internal audit programme or an assurance opinion. The IIA — Global Internal Audit Standards ↗
Intended use
If the report will be submitted to a bank, investor, auditor, procurement team or authority, share its requirements before commissioning. We agree the entities, period, methods, reliance and deadline. Specialist qualifications and independent-review requirements are confirmed for the assignment.
A report supports the agreed assessment or submission; it does not guarantee financing or approval. Certification, legal opinions and independent assurance require a separately agreed qualified engagement.